Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program. The housing and utilities standards are derived from U.S. Census Bureau, American Community Survey and Bureau of Labor Statistics data, and are provided by state down to the county level. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer's primary place of residence. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return. Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and Internet service. The tables include five categories for one, two, three, four, and five or more persons in a household. The taxpayer is allowed the standard amount, or the amount actually spent on housing and utilities, whichever is less. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses. Maximum Monthly Allowance County 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5 Beaver County 1,297 1,523 1,605 1,790 1,818 Box Elder County 1,483 1,742 1,836 2,047 2,080 Cache County 1,533 1,800 1,897 2,115 2,149 Carbon County 1,250 1,468 1,547 1,725 1,753 Daggett County 1,319 1,549 1,632 1,820 1,849 Davis County 1,755 2,061 2,172 2,422 2,461 Duchesne County 1,506 1,769 1,864 2,078 2,112 Emery County 1,234 1,449 1,527 1,703 1,730 Garfield County 1,330 1,562 1,646 1,835 1,865 Grand County 1,424 1,672 1,762 1,965 1,996 Iron County 1,406 1,651 1,740 1,940 1,971 Juab County 1,484 1,743 1,837 2,048 2,081 Kane County 1,461 1,716 1,808 2,016 2,048 Millard County 1,345 1,579 1,664 1,855 1,885 Morgan County 2,044 2,401 2,530 2,821 2,866 Piute County 1,201 1,411 1,487 1,658 1,685 Rich County 1,286 1,510 1,591 1,774 1,803 Salt Lake County 1,795 2,109 2,222 2,478 2,518 San Juan County 1,429 1,679 1,769 1,972 2,004 Sanpete County 1,427 1,676 1,766 1,969 2,001 Sevier County 1,345 1,579 1,664 1,855 1,885 Summit County 2,346 2,755 2,903 3,237 3,289 Tooele County 1,575 1,850 1,949 2,173 2,208 Uintah County 1,565 1,838 1,937 2,160 2,195 Utah County 1,780 2,091 2,203 2,456 2,496 Wasatch County 1,953 2,294 2,417 2,695 2,738 Washington County 1,660 1,949 2,054 2,290 2,327 Wayne County 1,311 1,540 1,623 1,810 1,839 Weber County 1,555 1,827 1,925 2,146 2,181 Related Topic Local Standards: Housing and Utilities